Abstract
This research is motivated by a discrepancy between theory and facts related to the financial statements of PT. Sampoerna Agro Tbk in 2013-2021. Sales have increased, but net profit has decreased, based on theory, if sales increase, net profit will increase, and vice versa, if sales decrease, net income will decrease, and operating expenses will increase, but net income will also increase, if companies can suppress lower operating expenses, then there is a waste of operational expenses within the company, it will result in decreased profits. The purpose of this study was to determine the effect of sales and operating expenses on net income partially and simultaneously at PT. Sampoerna Agro Tbk. The data used is secondary data, for processing, this researcher uses SPSS software version 25. The sampling method used by researchers, saturated sampling is the technique of determining the sample when all members of the population use it as a sample. The analysis technique used is descriptive statistics, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, determinant efficiency test (R2), multiple linear regression, partial test (t), and simultaneous test (F). Based on the results of the partial test (t) shows that the sales variable (X1) has an effect on net income. While the variable operating expenses (X2) has no effect on net income. Then in simultaneous testing (F), namely Fcount > Ftable. So it can be concluded that H3 is accepted. It can be concluded that the variable sales, operating expenses simultaneously affect net income